Articles
Joint Committee, "Submission regarding proposed audit powers in Budget 2024 included in the August 2024 Draft Legislation", 11 September 2024 Joint Committee Submission
Procedural protections under the parallel IRC rule (pp. 5-6)
- Although the IRS has the power to summon various persons including taxpayers, officers, employees or third parties to provide testimony under oath (26 USC §7602(a)(2)), in contrast to s. 231.45 there are also various procedural protections to protect witnesses rights including the right to request that proceedings be recorded and the right to be represented by counsel – and a summons may not be issued while a matter is under criminal investigation.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.9 - Subsection 231.9(6) | 535 | |
| Tax Topics - Income Tax Act - Section 231.7 - Subsection 231.7(6) | 365 | |
| Tax Topics - Income Tax Act - Section 231.8 - Subsection 231.8(1) | 182 |